A government reported, in its government-wide Statement of Net Position: - assets of $82 million, including $60 million in capital assets (cost), with $18 million in accumulated depreciation, and - liabilities of $50 million, including long-term debt of $20 million related to capital asset acquisition. In addition, $5 million of cash was restricted for payment of debt service. The government's Unrestricted Net Position would be reported as: Multiple Choice $22 million. $27 million. $10 million. $5 million